HMRC update CJRS wage calculation examples

Released 11 September 2020

HMRC have updated their series of examples designed to help employers calculate employees’ wages when claiming through the Coronavirus Job Retention Scheme (CJRS).

In particular, one of the examples has been amended to clarify that employers should calculate the amount they are claiming for each employee based only on days the employee was on furlough – even if they have to claim through the service for a longer period to align their claims.

View the examples at https://www.gov.uk/government/publications/find-examples-to-help-you-work-out-80-of-your-employees-wages.

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